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2002 (3) TMI 943 - HC - VAT and Sales TaxExtract: .......e initiation of proceedings were without jurisdiction and these could not be validated by participation of the assessee in the proceedings. It was not open to the Learned Tribunal to remand back case to the Assessing Officer to issue fresh notice under Section 21 and make a fresh assessment order in the present circumstances. 13. Order accordingly.
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